Guidance

Check the recognised overseas pension schemes notification list

Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).

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Details

This list contains pension schemes that have told HMRC that they meet the conditions to be a ROPS and have asked to be included on the list.

An updated list of ROPS notifications is published on the first and 15th day of each month. If this date falls on a weekend or UK public holiday the list will be published on the next working day.

Sometimes the list is updated at short notice to temporarily remove schemes while reviews are carried out, for example, where fraudulent activity is suspected.

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings.

HMRC will usually pursue any UK tax charges (and interest for late payment) arising from transfers to overseas entities that do not meet the ROPS requirements even when they appear on this list.

This includes where the ROPS requirements have changed and where taxpayers are overseas. HMRC will also charge penalties in appropriate cases. Find out about the changes for ROPS requirements.

Tax relief is given on pensions to encourage saving to provide benefits in later life. Accessing benefits (directly or indirectly) before the age of 55 will result in a liability to UK tax charges in all but the most exceptional circumstances.

You should seek suitable professional advice, including from a regulated financial adviser.

Published 15 August 2014
Last updated 15 June 2018 + show all updates
  1. The recognised overseas pension schemes notification list has been updated with 19 schemes added and 5 removed.
  2. The recognised overseas pension schemes notification list has been updated with 29 schemes added and 6 removed.
  3. The recognised overseas pension schemes notification list has been updated with 14 schemes added and 2 removed.
  4. The recognised overseas pension schemes notification list has been updated with 37 schemes added and 3 removed.
  5. The recognised overseas pension schemes notification list has been updated with 14 schemes added and 2 removed.
  6. The recognised overseas pension schemes notification list has been updated with 12 schemes added and 1 removed.
  7. The recognised overseas pension schemes notification list has been updated with 4 schemes added and 4 removed.
  8. The recognised overseas pension schemes notification list has been updated with 15 schemes added.
  9. The recognised overseas pension schemes notification list has been updated with 12 schemes added, 2 removed and 2 amended.
  10. The recognised overseas pension schemes notification list has been updated with 16 schemes added.
  11. The recognised overseas pension schemes notification list has been updated with 26 schemes added and 1 removed.
  12. The recognised overseas pension schemes notification list has been updated with 11 schemes added and 1 removed.
  13. The recognised overseas pension schemes notification list has been updated with 8 schemes added and 5 removed.
  14. The recognised overseas pension schemes notification list has been updated with 32 schemes added and 21 removed.
  15. The recognised overseas pension schemes notification list has been updated with 17 schemes added and 1 removed.
  16. The recognised overseas pension schemes notification list has been updated with 19 schemes added, 2 removed and 2 amended.
  17. The recognised overseas pension schemes notification list has been updated with 15 schemes added, 3 removed and 1 amended.
  18. The recognised overseas pension schemes notification list has been updated with 7 schemes added, 1 removed and 14 amended.
  19. The recognised overseas pension schemes notification list has been updated, 16 schemes have been added and 4 have been removed.
  20. The Recognised Overseas Pension Schemes notification list has been updated, 40 schemes have been added and 2 have been removed.
  21. The recognised overseas pension schemes notification list has been updated with 21 schemes added, 4 removed and 2 amended.
  22. The recognised overseas pension schemes notification list has been updated with one scheme amended.
  23. The recognised overseas pension schemes notification list has been updated with 15 schemes added and 5 removed.
  24. The recognised overseas pension schemes notification list has been updated with 13 schemes added.
  25. The recognised overseas pension schemes notification list has been updated with 24 schemes added and 1 amended.
  26. The list has been updated with 24 schemes added, 1 removed and 1 amended.
  27. One scheme has been removed from the list.
  28. The recognised overseas pension schemes notification list has been published with 37 schemes added and 2 amended.
  29. One scheme has been removed from the list.
  30. The recognised overseas pension schemes notification list has been published with 66 schemes added, 1 amended and 61 removed from the list.
  31. HM Revenue and Customs has temporarily suspended the ROPS notification list. The list will return on Monday 5 June 2017.
  32. 6 schemes added, 3 amended and 14 removed from the list.
  33. 7 schemes added and 10 schemes removed from the list
  34. Three schemes have been added to the list.
  35. The recognised overseas pension schemes (ROPS) notification list has been published.
  36. HM Revenue and Customs has temporarily suspended the ROPS notification list. It will return on Tuesday 18 April 2017.
  37. 21 schemes added, 11 removed and 1 amended.
  38. 29 schemes added, 5 removed and 1 amended.
  39. As announced at Autumn Statement 2016 and Spring Budget 2017 the requirements to be a recognised overseas pension schemes (ROPS) are changing. You'll need to check that the scheme you're transferring to meets the new requirements.
  40. 33 schemes added, 5 removed
  41. 10 schemes added, 5 removed.
  42. 21 schemes have been added, 2 removed and 1 amended.
  43. 2 schemes have been added and 7 have been removed.
  44. 23 schemes added, 2 removed and 1 amended
  45. 18 schemes added, 3 removed and 1 amended.
  46. 30 schemes added, 5 removed and 4 amended.
  47. 7 schemes added, 86 removed.
  48. 15 schemes added and 18 removed
  49. 10 schemes added, 14 removed and 3 amended.
  50. 12 schemes added, 6 removed and 1 amended.
  51. 42 schemes added, 20 removed and 2 amended.
  52. 13 schemes added, 9 removed.
  53. 11 Schemes added, 8 removed and 5 amended
  54. 31 schemes have been added to the list and 1 amended.
  55. 26 schemes have been added to the list and 3 removed.
  56. 17 schemes have been added to the list, 3 schemes removed.
  57. 10 schemes have been added to the list, 1 removed and 1 amended.
  58. 13 schemes have been added and 2 removed.
  59. 27 schemes have been added to the list, 3 removed and 2 amended.
  60. 56 schemes have been added to this page.
  61. 5 schemes have been added to the list, 2 removed and 1 amended.
  62. 25 schemes have been added to this page.
  63. 29 schemes have been added to this page, 2 have been removed and 2 have been amended.
  64. The following 40 schemes have been added: AKMD Superannuation Fund, B & N Greer Super Fund, Baxter Superannuation Fund, Boogie Bear Superannuation Fund, C & C Purchase Superannuation Fund, Caskie Family Super Fund, Clarke Davies Super Fund, David Tudor Evans Super Fund, DP & LJ Rees Superfund, Gemmstead Superannuation Fund, Green 55 plus Superannuation Fund, I Michie Superannuation Fund, KCWilliams Plus 55 Super Fund, Money Penney Superannuation Fund, Neil Anderson Superannuation Fund, Neil Dickson 55 Plus Superannuation Fund, Nochar Retirement Fund, Phipps Super Fund, Ryan Trust Lifetime Super Fund, South Beach Superannuation Fund, Stephen Charles Farley & Lynn Teresa Farley ATF Farley Superannuation Fund, Synga Super Fund, T & M Caulfield SMSF Pty ATF Caulfield Super Fund, T Hibbert Superannuation Fund, Tanunda Superannuation Fund, Tony Quinn Super Fund, Tovey Over 55 Superannuation Fund, TYP 55 plus Superannuation Fund, Whalley SMSF Pty Ltd ATF Whalley Superannuation Fund, Wight Retirement Fund, Willowend 55 plus Superannuation Fund, Emisan Retirement Annuity Trust Scheme, Tufti's Retirement Annuity Trust, Acorn Life Personal Pension Plan, Arkadia, Fairbairn Personal Pension Scheme, REGH Pension Scheme, Telford A&O SIPP, GlenQ Overseas Pension Plan, Novia Global Retirement Plan. Guernsey Retirement Plan has been removed. The following have been amended: Horsbrugh-Porter Retirement Annuity Trust Scheme, Aviva Personal Pension Scheme (Isle of Man), Investec Investment Linked Retirement Annuity Fund.
  65. 28 schemes have been added to the page. 4 have been removed.
  66. 16 schemes have been added to the page. 1 has been removed.
  67. 4 schemes have been added and 2 deleted.
  68. 27 schemes have been added and 2 amended.
  69. 15 schemes have been added to the page.
  70. The following 13 schemes have been added: ASR UKPension Superfund, Calnan Super Fund, Courtney & Phadke Superannuation Fund, Jane Raymond Superannuation Fund, Killen Family Superannuation Fund, Oakley Superfund, Puppy Superannuation Fund, RL Drake Superannuation Fund, DGM Registered Retirement Savings Plan (RRSP), NN Voluntary Pension Fund, Beatrice Retirement Annuity Trust, Hornsbrugh-Porter Retirement Annuity Trust Scheme, Kennelly Invest Limited. The following has been removed: ING Voluntary Pension Fund.
  71. New additions and deletions to the list
  72. The following 21 schemes have been added: Axela Super Fund, C & L Gifford Superannuation Fund, CP Hoy Superannuation Fund, G D Kewley Super Fund, JD Martinez Age 55 Plus Super Fund, Middlesex Superannuation Fund, Reddy Superannuation Fund, Rossy Superfund, Trustee for Sinnington Super Fund, Westwood 55 Plus Superannuation Fund, PERP Lignage, Glenfield Pension Trust, Friends First Personal Pension Plan, Martin Doran Retirement Benefit Scheme, Wealth Options Personal Retirement Bond, Domist Pension Scheme, Eurorisparmio Previdenza Complementare Fondo Pensione Aperto, Lloyds Bank Offshore Pension Scheme, Yenomontog Limited, Koopsum Depot Plan, Brooklands (NZ) Superannuation Scheme No 1.
  73. The following 2 schemes have been added Ellerbrook Super Fund and Santa Caterina Retirement Fund Limited
  74. The following 6 schemes have been added to the list: Asia Pacific Retirement Plan, Providence QROPS, Lion Rock SIPP, Bespoke Trustees Limited Personal Retirement Bond, Roadbridge Limited Retirement Solution Plan, Double D Retirement Annuity Trust.
  75. The ROPS list has been updated with 13 new schemes.
  76. List of Recognised Overseas Pension Schemes has been updated.
  77. List of Recognised Overseas Pension Schemes has been updated.
  78. Latest update to the Recognised Overseas Pension Schemes list.
  79. List updated.
  80. Removed from list - 'Investors Group Trust Co Ltd Life Income Fund - RIF 017' (Canada). Added to list - 'Investors Group Trust Co Ltd Retirement Income Fund - RIF 017' (Canada).
  81. List of Recognised Overseas Pension Schemes notifications updated and format changed.
  82. HM Revenue and Customs have taken the decision to temporarily suspend the published list of Recognised Overseas Pension Scheme (ROPS) and replacement added to the page.
  83. Latest update to the Recognised Overseas Pension Schemes list.
  84. Latest update to the Recognised Overseas Pension Schemes (QROPS) list.
  85. Latest update to the Recognised Overseas Pension Schemes (QROPS) list.
  86. Latest update to the Recognised Overseas Pension Schemes (QROPS) list.
  87. Latest update to the Qualifying Recognised Overseas Pension Schemes (QROPS) list.
  88. The list of schemes that have told HM Revenue and Customs that they meet the conditions to be a Qualifying Recognised Overseas Pension Scheme has been updated.
  89. Latest update to the Qualifying Recognised Overseas Pension Schemes (QROPS) list.
  90. Latest version of the list of qualifying recognised overseas pension schemes has been added to this page.
  91. Latest list of Qualifying Recognised Overseas Pension Schemes (QROPS).
  92. The list of Qualifying Recognised Overseas Pension Schemes has been updated.
  93. Updated version of the qualifying recognised overseas pension schemes list, publish on 1 January 2015.
  94. Latest version of the list of qualifying recognised overseas pension schemes.
  95. Latest version of the list of qualifying recognised overseas pension schemes is attached.
  96. Replacement Qualifying Recognised Overseas Pension Scheme attachment.
  97. Replacement QROPS attachment.
  98. The latest version of the QROPS list.
  99. The QROPS list has been updated.
  100. Latest version of the list of qualifying recognised overseas pension schemes.
  101. Latest update to the QROPS List.
  102. List updated on 1 September 2014
  103. First published.